Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy

Jiangyu Huang; Xue Sheng; Jing Li

doi:doi:10.11648/j.ijafrm.20200504.15

| Peer-Reviewed

Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy

Jiangyu Huang, Xue Sheng, Jing Li

Published in International Journal of Accounting, Finance and Risk Management (Volume 5, Issue 4)

Received: 5 December 2020 Accepted: 16 December 2020 Published: 22 December 2020

Views: Downloads:

Download PDF

Share This Article

Twitter
Linked In
Facebook

Abstract

The digital economy puts forward new requirements for tax enforcement and risks of deed tax. Scholars rarely study deed tax enforcement from the perspective of taxpayer experience. This study combines the theory of tax compliance and uses questionnaire survey methods to explore the risks of deed tax enforcement under the background of big data and digital economy. Combining the characteristics of the digital economy, the study starts with the deed tax system, personnel, publicity methods, and tax awareness, with the goal of increasing taxpayers’ tax compliance, and proposes suggestions for improving deed tax collection and management. In accordance with the requirements of the digital economy, the government should improve the policy system for the enforcement of deed tax. Governments, enterprises, universities, and individuals should strengthen cooperation and form partnerships, and attach importance to the training of talents that combine tax expertise and big data technology capabilities. Governments, schools, and companies use digital information platforms, artificial intelligence, and blockchain technology to enhance the effectiveness of publicity and implementation of deed tax enforcement. The interconnection of government information is conducive to reducing the digital divide and improving the effectiveness of enforcement. Big data is the basis for tax enforcement. Data governance emphasizes the digital transformation of government departments. Colleges and universities attach great importance to improving the tax data literacy and application capabilities of undergraduates, graduate students, and doctoral students.

Published in	International Journal of Accounting, Finance and Risk Management (Volume 5, Issue 4)
DOI	10.11648/j.ijafrm.20200504.15
Page(s)	207-212
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2020. Published by Science Publishing Group

Keywords

Deed Tax, Tax Enforcement, Digital Economy, Big Data Thinking, Data Application Ability

References

[1]	Jiangyu Huang, Kezhen Liu (2020). Research on Tax Planning of PPP Projects in China: Based on the Perspective of Digital Economy, Journal of Finance Research, 4 (02): 128-134.
[2]	Hong Z (2011). The analysis of deed tax elasticity in China, International Conference on E-business & E-government. IEEE.
[3]	Petutschnig M (2017). Future orientation and taxes: Evidence from big data. Journal of International Accounting, Auditing and Taxation.
[4]	Dachis B, Duranton G, Turner M A (2011). The effects of land transfer taxes on real estate markets: evidence from a natural experiment in Toronto. Journal of Economic Geography.
[5]	Olbert M, Spengel C (2019). Taxation in the Digital Economy -Recent Policy Developments and the Question of Value Creation. SSRN Electronic Journal.
[6]	Arias-Arevalo P, et al (2018). Widening the Evaluative Space for Ecosystem Services: A Taxonomy of Plural Values and Valuation Methods. Environmental Values, 27 (1): 29-53.
[7]	Wareham J, Fox P B, Cano Giner J L (2014). Technology ecosystem governance. Organization Science, 25 (4): 1195-1215.
[8]	OECD (2018). Tax Challenges Arising from Digitalisation- Interim Report 2018, Paris: OECD Publishing, 140-147.
[9]	OECD (2019). The Sharing and Gig Economy: Effective Taxation of Platform Sellers, Paris OECD Publishing, 18.
[10]	Tiwana A, Konsynski B, Bush A A (2010). Research Commentary-Platform Evolution: Coevolution of Platform Architecture, Governance, and Environmental Dynamics. Information Systems Research, 1 (4): 675-687.
[11]	OECD (2016). Technologies for Better Tax Administration: A Practical Guide for Revenue Bodies, Paris: OECD Publishing.
[12]	OECD (2015). Addressing the Tax Challenges of the Digital Economy: Action 1-2015 Final Report, Paris: OECD Publishing, 116.
[13]	Danescu E (2020). Taxing intangible assets: issues and challenges for a digital Europe. Internet Histories, (1): 1-21.
[14]	Ge Y, Dollar D, Yu X (2020). Institutions and participation in global value chains: Evidence from belt and road initiative. China Economic Review, 61: 1-14.
[15]	Su Wenning, Hu Qinzhong, Yin Shouming (2015). Suggestions on Improving the Management and Collection of Deed Tax. Taxation Research, 2015 (10): 74-77.
[16]	Lemons, M (2012). Circuit Breakers: Implementing a Property Tax Credit to Help Low-Income Households, Georgetown Journal on Poverty Law & Policy.
[17]	Wood A, Lehdonvirta V (2019). Platform Labour and Structured Antagonism: Understanding the Origins of Protest in the Gig Economy. SSRN Electronic Journal.
[18]	OECD (2020). Code of Conduct: Co-operation between Tax Administrations and Sharing and Gig Economy Platforms, Paris: OECD Publishing.

Cite This Article

Plain Text BibTeX RIS

APA Style

Jiangyu Huang, Xue Sheng, Jing Li. (2020). Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy. International Journal of Accounting, Finance and Risk Management, 5(4), 207-212. https://doi.org/10.11648/j.ijafrm.20200504.15

Copy | Download

ACS Style

Jiangyu Huang; Xue Sheng; Jing Li. Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy. Int. J. Account. Finance Risk Manag. 2020, 5(4), 207-212. doi: 10.11648/j.ijafrm.20200504.15

Copy | Download

AMA Style

Jiangyu Huang, Xue Sheng, Jing Li. Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy. Int J Account Finance Risk Manag. 2020;5(4):207-212. doi: 10.11648/j.ijafrm.20200504.15

Copy | Download

@article{10.11648/j.ijafrm.20200504.15,
  author = {Jiangyu Huang and Xue Sheng and Jing Li},
  title = {Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {5},
  number = {4},
  pages = {207-212},
  doi = {10.11648/j.ijafrm.20200504.15},
  url = {https://doi.org/10.11648/j.ijafrm.20200504.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20200504.15},
  abstract = {The digital economy puts forward new requirements for tax enforcement and risks of deed tax. Scholars rarely study deed tax enforcement from the perspective of taxpayer experience. This study combines the theory of tax compliance and uses questionnaire survey methods to explore the risks of deed tax enforcement under the background of big data and digital economy. Combining the characteristics of the digital economy, the study starts with the deed tax system, personnel, publicity methods, and tax awareness, with the goal of increasing taxpayers’ tax compliance, and proposes suggestions for improving deed tax collection and management. In accordance with the requirements of the digital economy, the government should improve the policy system for the enforcement of deed tax. Governments, enterprises, universities, and individuals should strengthen cooperation and form partnerships, and attach importance to the training of talents that combine tax expertise and big data technology capabilities. Governments, schools, and companies use digital information platforms, artificial intelligence, and blockchain technology to enhance the effectiveness of publicity and implementation of deed tax enforcement. The interconnection of government information is conducive to reducing the digital divide and improving the effectiveness of enforcement. Big data is the basis for tax enforcement. Data governance emphasizes the digital transformation of government departments. Colleges and universities attach great importance to improving the tax data literacy and application capabilities of undergraduates, graduate students, and doctoral students.},
 year = {2020}
}

Copy | Download

TY  - JOUR
T1  - Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy
AU  - Jiangyu Huang
AU  - Xue Sheng
AU  - Jing Li
Y1  - 2020/12/22
PY  - 2020
N1  - https://doi.org/10.11648/j.ijafrm.20200504.15
DO  - 10.11648/j.ijafrm.20200504.15
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 207
EP  - 212
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20200504.15
AB  - The digital economy puts forward new requirements for tax enforcement and risks of deed tax. Scholars rarely study deed tax enforcement from the perspective of taxpayer experience. This study combines the theory of tax compliance and uses questionnaire survey methods to explore the risks of deed tax enforcement under the background of big data and digital economy. Combining the characteristics of the digital economy, the study starts with the deed tax system, personnel, publicity methods, and tax awareness, with the goal of increasing taxpayers’ tax compliance, and proposes suggestions for improving deed tax collection and management. In accordance with the requirements of the digital economy, the government should improve the policy system for the enforcement of deed tax. Governments, enterprises, universities, and individuals should strengthen cooperation and form partnerships, and attach importance to the training of talents that combine tax expertise and big data technology capabilities. Governments, schools, and companies use digital information platforms, artificial intelligence, and blockchain technology to enhance the effectiveness of publicity and implementation of deed tax enforcement. The interconnection of government information is conducive to reducing the digital divide and improving the effectiveness of enforcement. Big data is the basis for tax enforcement. Data governance emphasizes the digital transformation of government departments. Colleges and universities attach great importance to improving the tax data literacy and application capabilities of undergraduates, graduate students, and doctoral students.
VL  - 5
IS  - 4
ER  -

Copy | Download

Author Information

Jiangyu Huang

College of Big Data Application and Economics, Guizhou University of Finance and Economics, Guiyang, China
Xue Sheng

College of Big Data Application and Economics, Guizhou University of Finance and Economics, Guiyang, China
Jing Li

Faculty of Management and Economics, Kunming University of Science and Technology, Kunming, China

Download PDF

Sections

Plain Text BibTeX RIS

APA Style

Jiangyu Huang, Xue Sheng, Jing Li. (2020). Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy. International Journal of Accounting, Finance and Risk Management, 5(4), 207-212. https://doi.org/10.11648/j.ijafrm.20200504.15

Copy | Download

ACS Style

Jiangyu Huang; Xue Sheng; Jing Li. Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy. Int. J. Account. Finance Risk Manag. 2020, 5(4), 207-212. doi: 10.11648/j.ijafrm.20200504.15

Copy | Download

AMA Style

Jiangyu Huang, Xue Sheng, Jing Li. Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy. Int J Account Finance Risk Manag. 2020;5(4):207-212. doi: 10.11648/j.ijafrm.20200504.15

Copy | Download

@article{10.11648/j.ijafrm.20200504.15,
  author = {Jiangyu Huang and Xue Sheng and Jing Li},
  title = {Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {5},
  number = {4},
  pages = {207-212},
  doi = {10.11648/j.ijafrm.20200504.15},
  url = {https://doi.org/10.11648/j.ijafrm.20200504.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20200504.15},
  abstract = {The digital economy puts forward new requirements for tax enforcement and risks of deed tax. Scholars rarely study deed tax enforcement from the perspective of taxpayer experience. This study combines the theory of tax compliance and uses questionnaire survey methods to explore the risks of deed tax enforcement under the background of big data and digital economy. Combining the characteristics of the digital economy, the study starts with the deed tax system, personnel, publicity methods, and tax awareness, with the goal of increasing taxpayers’ tax compliance, and proposes suggestions for improving deed tax collection and management. In accordance with the requirements of the digital economy, the government should improve the policy system for the enforcement of deed tax. Governments, enterprises, universities, and individuals should strengthen cooperation and form partnerships, and attach importance to the training of talents that combine tax expertise and big data technology capabilities. Governments, schools, and companies use digital information platforms, artificial intelligence, and blockchain technology to enhance the effectiveness of publicity and implementation of deed tax enforcement. The interconnection of government information is conducive to reducing the digital divide and improving the effectiveness of enforcement. Big data is the basis for tax enforcement. Data governance emphasizes the digital transformation of government departments. Colleges and universities attach great importance to improving the tax data literacy and application capabilities of undergraduates, graduate students, and doctoral students.},
 year = {2020}
}

Copy | Download

TY  - JOUR
T1  - Study on the Tax Enforcement of Deed Tax: From the Perspective of Digital Economy
AU  - Jiangyu Huang
AU  - Xue Sheng
AU  - Jing Li
Y1  - 2020/12/22
PY  - 2020
N1  - https://doi.org/10.11648/j.ijafrm.20200504.15
DO  - 10.11648/j.ijafrm.20200504.15
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 207
EP  - 212
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20200504.15
AB  - The digital economy puts forward new requirements for tax enforcement and risks of deed tax. Scholars rarely study deed tax enforcement from the perspective of taxpayer experience. This study combines the theory of tax compliance and uses questionnaire survey methods to explore the risks of deed tax enforcement under the background of big data and digital economy. Combining the characteristics of the digital economy, the study starts with the deed tax system, personnel, publicity methods, and tax awareness, with the goal of increasing taxpayers’ tax compliance, and proposes suggestions for improving deed tax collection and management. In accordance with the requirements of the digital economy, the government should improve the policy system for the enforcement of deed tax. Governments, enterprises, universities, and individuals should strengthen cooperation and form partnerships, and attach importance to the training of talents that combine tax expertise and big data technology capabilities. Governments, schools, and companies use digital information platforms, artificial intelligence, and blockchain technology to enhance the effectiveness of publicity and implementation of deed tax enforcement. The interconnection of government information is conducive to reducing the digital divide and improving the effectiveness of enforcement. Big data is the basis for tax enforcement. Data governance emphasizes the digital transformation of government departments. Colleges and universities attach great importance to improving the tax data literacy and application capabilities of undergraduates, graduate students, and doctoral students.
VL  - 5
IS  - 4
ER  -

Copy | Download